Defective return u/s 139(9)
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
20 August 2016
Dear sir/madam
We are filed itr4 but we need not maintain books of a.c s so 8% of gross receipts formate using filing of return then what will we do pls regards as early rply
We are filed itr4 but we need not maintain books of a.c s so 8% of gross receipts formate using filing of return then what will we do pls regards as early rply
20 August 2016
Dear Anonymous,
I request you to kindly re structure your question so that I can answer your query.
20 July 2024
If you have filed ITR-4 under presumptive taxation (Section 44AD for businesses or Section 44ADA for professionals) and received a defective notice under section 139(9) because you did not maintain books of accounts, here’s what you should do:
### Steps to Address the Defective Notice:
1. **Understand the Notice Requirements:**
- Carefully read the notice issued by the Income Tax Department. It will specify what aspects of your return are considered defective and what information or documents are required to rectify it.
2. **Respond with the Correct Information:**
- Since you are availing the benefit of presumptive taxation (8% of gross receipts under Section 44AD or Section 44ADA), ensure your response includes:
- Calculation of income based on 8% of gross receipts.
- Details of gross receipts and income as per the presumptive tax provisions.
- Any other information or documents requested in the notice.
3. **Prepare an Explanation:**
- Provide a clear explanation regarding why you opted for presumptive taxation and did not maintain books of accounts.
- Mention that your business/profession qualifies for presumptive taxation as per the provisions of Section 44AD or Section 44ADA.
4. **Submission of Response:**
- Prepare your response addressing the defects as per the notice.
- Ensure all necessary documents and information are included in your response.
- Submit the response within the timeline mentioned in the notice to the Income Tax Department. It's crucial to adhere to the deadlines to avoid penalties or further consequences.
5. **Follow-Up:**
- After submitting your response, monitor the status of your case. You can check the status online through the Income Tax e-filing portal or contact the Assessing Officer (AO) assigned to your case for updates.
### Additional Tips:
- **Accuracy:** Double-check all calculations and information provided in your response to ensure accuracy.
- **Consultation:** If you are unsure about how to respond or what documents are required, consider consulting with a tax professional or chartered accountant for guidance.
- **Document Retention:** Keep copies of all documents submitted and correspondence with the Income Tax Department for your records.
By addressing the defective notice promptly and providing the required information as per the provisions of presumptive taxation, you can resolve the issue effectively and ensure compliance with tax regulations.
### Steps to Address the Defective Notice:
1. **Understand the Notice Requirements:**
- Carefully read the notice issued by the Income Tax Department. It will specify what aspects of your return are considered defective and what information or documents are required to rectify it.
2. **Respond with the Correct Information:**
- Since you are availing the benefit of presumptive taxation (8% of gross receipts under Section 44AD or Section 44ADA), ensure your response includes:
- Calculation of income based on 8% of gross receipts.
- Details of gross receipts and income as per the presumptive tax provisions.
- Any other information or documents requested in the notice.
3. **Prepare an Explanation:**
- Provide a clear explanation regarding why you opted for presumptive taxation and did not maintain books of accounts.
- Mention that your business/profession qualifies for presumptive taxation as per the provisions of Section 44AD or Section 44ADA.
4. **Submission of Response:**
- Prepare your response addressing the defects as per the notice.
- Ensure all necessary documents and information are included in your response.
- Submit the response within the timeline mentioned in the notice to the Income Tax Department. It's crucial to adhere to the deadlines to avoid penalties or further consequences.
5. **Follow-Up:**
- After submitting your response, monitor the status of your case. You can check the status online through the Income Tax e-filing portal or contact the Assessing Officer (AO) assigned to your case for updates.
### Additional Tips:
- **Accuracy:** Double-check all calculations and information provided in your response to ensure accuracy.
- **Consultation:** If you are unsure about how to respond or what documents are required, consider consulting with a tax professional or chartered accountant for guidance.
- **Document Retention:** Keep copies of all documents submitted and correspondence with the Income Tax Department for your records.
By addressing the defective notice promptly and providing the required information as per the provisions of presumptive taxation, you can resolve the issue effectively and ensure compliance with tax regulations.
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